Refunds – Motor Vehicle Refund

You may be eligible to apply for a refund of Provincial Sales Tax (PST) paid on a motor vehicle if

You are a resident of British Columbia and:

• You purchase a motor vehicle in B.C. and re-sell it within seven days.
• You purchase a motor vehicle in B.C. for the purpose of exporting it for resale.
• You purchase a motor vehicle then move outside of B.C., the vehicle is taken outside of B.C. within 30 days of the purchase and will be used solely outside of B.C., and the vehicle is registered in another jurisdiction where tax was required to be paid.

You are a non Resident of British Columbia and:

• You purchase a motor vehicle in B.C., remove it within 30 days of purchase, and use it primarily outside of B.C.
• You purchase a motor vehicle in B.C. and remove it after 30 days but within six months of purchase and you pay retail sales tax, as required, in your province/state and the vehicle will be used primarily outside of B.C.

You may also qualify for a refund if the motor vehicle was returned to the original seller and all or a portion of the purchase price was refunded. If the vehicle is returned more than one year from the date of purchase a refund will be provided only if the seller refunds the entire purchase price or if the vehicle is returned as a result of an independent third-party dispute resolution.

For further details on the Motor Vehicle Refund, please see the bulletins Purchase of Vehicles by Non-Residents (SST 007) and Motor Vehicle Dealers and Leasing Companies (SST 042)

Please complete an Application for Refund of Social Service Tax on a Motor Vehicle
(FIN 413)

Applications for refunds must be made within four years from the date the tax was paid.

All refund applications must include the supporting documentation as detailed on the reverse of the application form.

If it is later determined that the basis for the refund was inaccurate, you may be liable to repay the refund plus interest.

It is important that you sign and date the "Claimant Declaration" section at the bottom of the application form. Only you, as the person who paid the tax, can sign the application form. If you are a corporation, the declaration must be signed by a director or authorized employee of the corporation.

If your refund claim has been prepared by a third party and you want the branch to deal with the third party for any questions about the application, you must submit a signed authorization letter on your letterhead. If the refund cheque is to be mailed to the address of the third party, the letter must specifically include this instruction.

Completed refund applications should be sent to:

Consumer Taxation Branch
Refund Section
PO BOX 9628 STN PROV GOVT
VICTORIA BC  V8W 9N6

Please note, we do not provide a refund for a claim of less than $10.

For more information about refunds of overpayments, please see Bulletin GEN 008, Refunds of Overpayment of Tax.